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TMI Blog2024 (12) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... preferring appeal is hereby ordered to be condoned and the matter is remanded back to the Tribunal to be decided on merits of the case. X X X X Extracts X X X X X X X X Extracts X X X X ..... er preferred appeal before the Tribunal along with an application to condone the delay of 2208 days in preferring appeal along with affidavit explaining the cause for delay. 12. The Tribunal, however, dismissed the appeal on the ground of limitation by observing as under: "8. I have heard the rival arguments made by both the sides and perused the material available on record. I find that assessee filed the appeal after expiry of more than 6 years (2208 days). Admittedly, the assessee filed the appeal knowing the result of her sister case (Smt. Prabhaben Prakashbhai Patel (Gami) in ITA No. 3497/AHD/2015 for A.Y, 2007-08, order dated 14.06.2021. The Tribunal order in sister's case is dated 14,06.2021, whereas the assessee under consideration filed the appeal before this Tribunal on 25.05.2023, this clearly shows that assessee wants to take advantage of covered case (sister's case), otherwise, as I have noted above that assessee never thought to file the appeal within the period of 6 years. Therefore, considering the above facts, I find that there was no sufficient cause explained by the ld Counsel, for not presenting the appeal within the limitation period, hence delay sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT (A) that why appellate order Was not despatched to the assessee, rather than to wait for six years. Therefore, such huge delay of six years cannot be condoned merely because there was inadvertent mistake on the part of the assessee to Mention old address in Form No. 35. 12. xxx xxx xxx 13. Considering the above facts and circumstances and respectfully following the latest binding judgment of Hon'ble Supreme Court in the case of Majji Sannemma @ Sanyasirao (supra), the delay should not be condoned. Accordingly, I do not condone the delay, and therefore assessee's appeal is dismissed." 13. Learned advocate Mr. M.J. Shah for the appellant submitted that the Tribunal has recorded the incorrect facts of service of the order passed by the CIT(Appeals) upon the appellant. Learned advocate Mr. M.J. Shah has relied upon the paper book of the documents filed before the Tribunal which included the RTI application and the order passed therein dated 21.06.2023 along with copy of the cover in which, the order was sent and returned by the Postal Department with remark "Left". 14. It was therefore submitted that the order passed by the CIT(Appeals) was never served upon the appellant. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order and therefore, the Tribunal has rightly dismissed the appeal on the ground of limitation. 21. It was further submitted that the appellant ought to have approached the Tribunal after knowing the fact that in case of the sister of the appellant, the appeal was allowed by the Tribunal and thereafter, the appeal was preferred by the appellant, otherwise the appellant did not have any intention to file appeal before the Tribunal. It was therefore, submitted that there is no explanation tendered by the appellant for delay caused in filing the appeal. 22. It was submitted that the Tribunal has rightly considered the factum of the fact that the appellant preferred the appeal only after the favourable result was pronounced in case of the sister of the appellant and hence, the Tribunal has rightly dismissed the appeal on the ground of limitation. 23. Having heard learned advocates for the respective parties and having considered the facts of the case it is not in dispute that appellant mentioned the address of the communication of notice etc. in Form No. as 33-34, Intercity Township, Near Kiran Motors, Puna-Kumbharia Road, Surat-395 010". It is also not in dispute that the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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